TIM S.A.

TIM S.A. announced a corporate reorganization plan to incorporate its wholly-owned subsidiary, I-Systems Soluções de Infraestrutura S.A., into TIM. This move is intended to simplify the group's structure, optimize operating costs, and strengthen TIM's strategic position in fiber optic infrastructure and broadband services. The incorporation will result in the dissolution of I-Systems, with TIM succeeding it in all assets, rights, and obligations. The transaction is valued at R$1,562,205,580.51 based on I-Systems' book value as of July 31, 2026, and is expected to be effective on December 1, 2026, pending shareholder approval and operational readiness. Regulatory approvals from ANATEL have been secured.

TIM S.A.'s Statutory Audit Committee has reviewed and issued a favorable opinion on the proposed incorporation of I-Systems Soluções de Infraestrutura S.A. by TIM S.A. The committee analyzed supporting documents including the incorporation protocol, justification, and an appraisal report of I-Systems' net equity. The proposal will now be presented for approval at the Company's Extraordinary Shareholders' Meeting.

TIM S.A. announced that its Board of Directors has approved the incorporation of its wholly-owned subsidiary, I-Systems Soluções de Infraestrutura S.A., into TIM S.A. This strategic move is set to be presented for approval at the Extraordinary Shareholders' Meeting scheduled for November 30th, 2026. Additionally, the Board approved amendments to the company's Bylaws to reflect adjustments in the number of outstanding common shares, a consequence of prior treasury share cancellations. The incorporation process involves a protocol and justification, an appraisal report from Apsis Consultoria e Avaliações Ltda., and is contingent on shareholder approval.

TIM S.A. announced that its Board of Directors has approved the incorporation of its wholly-owned subsidiary, I-Systems Soluções de Infraestrutura S.A. This strategic move is intended to simplify the TIM Group's corporate structure, consolidate fiber optic infrastructure operations into a single entity, and enhance operational efficiency and investment allocation within the broadband and fiber optic segment. The transaction, which involves the universal succession of I-Systems by TIM, is valued at R$1,562,205,580.51 based on book value and has received approval from ANATEL. The incorporation is expected to be effective from December 1, 2026, pending the satisfaction of certain operational integration conditions.

TIM S.A. announced that its Board of Directors has approved the distribution of R$ 515,000,000.00 as Interest on Shareholders' Equity. The payment is scheduled to be made by January 22, 2027, with September 22, 2026, set as the record date for shareholders entitled to receive the distribution. Shares traded after this date will be ex-Interest on Shareholders' Equity rights. A gross value of R$ 0.2166801148 per share will be distributed, subject to potential adjustments due to share buybacks. A 17.5% withholding income tax will be applied, with provisions for shareholders who are exempt or have differentiated taxation.

This filing is a Form 6-K report for TIM S.A., filed on September 10, 2026. The report indicates that the registrant files annual reports under Form 20-F and is not submitting the Form 6-K in paper format. No specific business or financial information is detailed within the provided text.

TIM S.A. filed a disclosure detailing the shareholdings of its internal groups and related parties, in compliance with CVM resolution 44/21. The report indicates that the Controlling Shareholder holds 67.3865% of total shares. The Board of Directors and Executive Management hold 0.012389% and 0.002444% respectively. Other bodies like the Fiscal Council and Technical or Advisory Bodies hold 0% of the shares. The total Common Registered shares outstanding are 1,611,969,909.

TIM S.A.'s Board of Directors approved a significant capital increase for its subsidiaries, authorizing up to R$600 million for I-Systems Soluções de Infraestrutura S.A. and up to R$70 million for V8 Consulting S.A. These contributions can be made in installments based on funding needs. The Board also acknowledged the Company's Quarterly Financial Report for the second quarter of 2026 and received updates from its various committees, including ESG, Control and Risks, and Statutory Audit.

TIM S.A. reported its second-quarter and first-half 2026 financial results. For Q2 2026, consolidated net revenue reached R$6.97 billion, while net profit was R$970 million, resulting in basic earnings per share of R$0.41. Year-to-date, consolidated net revenue was R$13.77 billion and net profit was R$1.79 billion. The company also made significant payments for the acquisitions of V8.Tech Consulting S.A. and I-Systems Soluções de Infraestrutura S.A.

TIM S.A. reported strong Q2 2026 results with Net Revenues of R$6,965 million, a 5.5% increase year-over-year, and Normalized Net Income of R$1,036 million, up 6.2%. Normalized EBITDA-AL grew 7.8% to R$2,802 million, achieving a 40.2% margin. The company's Board approved R$400 million in Interest on Capital for shareholder remuneration and authorized R$670 million in capital contributions to subsidiaries I-Systems and V8.Tech to optimize capital structure. Strategic initiatives included the launch of TIM Ultracombo, new TIM Controle offers, and significant expansion in B2B services, marked by record new project signings.